HS 851490 Parts
Quick Answer: Parts for industrial or laboratory electric furnaces and ovens, and other industrial or laboratory electric heating apparatus, imported under HS 851490 enter the UK at 0.00%, the EU at 0.00% (for some lines) or 2.20% (for others), and the US at 4% (MFN) or duty-free for qualifying preferential trade partners. This classification specifically covers components and spare parts for the machinery detailed in HS 8514, such as heating elements, refractory linings, or control panels. Importers and customs brokers should carefully verify the specific part and its intended use to ensure correct classification and application of duty rates, as variations exist within the EU and US tariff schedules. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514900000 | — | — | — |
| 8514903000 | 0.00 % | — | — |
| 8514907000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8514900000 | — | — | — |
| 8514903000 | 0.00 % | — | — |
| 8514907000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 851490 | — | — | — |
| 8514904000 | 4% | Free (17 programs) | ["kg"] |
| 8514908000 | Free | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8514.90?
Imports of Parts may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 851490 cover?
This subheading covers parts and accessories specifically designed for use with machines and apparatus for the industrial or laboratory heating, including induction or dielectric heating; industrial or laboratory furnaces and ovens; parts and accessories thereof, classified under HS heading 8514. According to the WCO Harmonized System Explanatory Notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes components such as heating elements, insulation materials, control panels, and structural parts intended solely for these specific types of industrial heating equipment.
What falls outside HS 851490?
The following products are excluded from HS 851490: general-purpose parts that are not exclusively designed for machines of heading 8514, such as standard screws, nuts, bolts, or electrical wiring that can be used in a wide variety of applications. Also excluded are complete machines or apparatus of heading 8514, as well as spare parts for other types of heating equipment not covered by heading 8514, such as domestic ovens or portable heaters.
What are common classification mistakes for HS 851490?
A common error is classifying general-purpose components that are not specifically identifiable as parts of machines of heading 8514. For instance, a universal electric motor or a standard temperature sensor, which can be used in numerous applications beyond industrial furnaces, would not fall under 851490. This often arises from misinterpreting Section XVI, Note 1(a) of the Harmonized System, which requires parts to be identifiable as suitable for use solely or principally with a particular machine or apparatus.
How should importers classify products under HS 851490?
The correct procedure for classifying products under HS 851490 involves a thorough examination of the part's design, function, and intended use. Importers and customs brokers must verify that the part is specifically manufactured for and exclusively or principally used with industrial or laboratory heating equipment of heading 8514. Reviewing technical specifications, manufacturer's declarations, and cross-referencing with the WCO Explanatory Notes and national tariff schedules are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 851490?
A specific heating element for an industrial induction furnace weighing 2.5 kg and declared at a customs value of $500 USD would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $500 USD = $25.00. This calculation is performed using the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS).
Which trade agreements reduce duties for HS 851490?
Several free trade agreements may reduce the applicable duty rate for HS 851490, including the United States-Mexico-Canada Agreement (USMCA), which may offer duty-free treatment for qualifying originating goods from Canada and Mexico. For goods originating in the European Union, preferential rates may be available under various bilateral agreements, potentially leading to duty-free entry. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 851490 (Parts) in the United States?
The general Most Favored Nation (MFN) duty rate for HS code 851490 in the United States is 0.00%. This means that for imports from countries not covered by specific trade agreements, there is no tariff applied. However, importers should always verify the applicable rate based on the country of origin and any specific trade programs that may apply. Source: USITC Harmonized Tariff Schedule.
How are preferential duty rates applied to HS code 851490?
Preferential duty rates for HS code 851490 are available under various Free Trade Agreements (FTAs) the US has with partner countries. For example, under the US-Korea FTA (KR), the duty rate is Free. Similarly, under the US-Australia FTA (AU), the rate is Free. To claim preferential treatment, importers must possess a valid Certificate of Origin and ensure the imported parts meet the rules of origin stipulated in the respective FTA. Source: USITC Harmonized Tariff Schedule.
What criteria determine if a part falls under HS code 851490?
HS code 851490 covers 'Parts' for industrial furnaces and ovens, and other industrial or laboratory equipment for the treatment of materials by heat, induction or dielectric heating; microwave ovens (other than those of heading 8516); tools for working in the hand, pneumatic or motor-driven; other appliances which must be completely assembled in the factory of origin before shipment, not elsewhere specified or included. To classify a part under this code, it must be specifically designed for and identifiable as a component of the machinery listed in heading 8514. It should not be a general-purpose part that could be used in multiple types of machinery. Source: WCO Harmonized System Explanatory Notes.
Can you provide an example of how import duty is calculated for HS code 851490 if a duty were applicable?
While the US MFN rate for HS 851490 is 0.00%, let's consider a hypothetical scenario where a 3.5% ad valorem duty applied. If an importer brought in parts valued at $10,000 USD, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this hypothetical case: $10,000 USD × 3.5% = $350 USD. It is crucial to use the exact duty rate provided by the relevant customs authority (e.g., USITC) for the specific country of origin.
What documentation is typically required when importing parts classified under HS code 851490 into the European Union?
When importing parts under HS code 851490 into the European Union, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. If the parts are originating from a country with which the EU has a preferential trade agreement (e.g., a country listed with 'Free' rates in the TARIC system), a proof of origin document, such as an EUR.1 certificate or an origin declaration on the invoice, will be necessary to claim reduced or zero duty. Importers should consult the EU TARIC database for specific duty rates and any additional import requirements based on the country of origin. Source: EU TARIC.